Taiwan: Clarification of requirement to prepare transfer pricing report or substitute documentation if specified conditions met

Enterprises engaged in controlled transactions in 2024 must submit transfer pricing report with 2024 return.

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July 22, 2025

The Ministry of Finance issued a notice requiring profit-seeking enterprises engaged in controlled transactions in 2024 to prepare a transfer pricing report when filing their 2024 income tax return, per Paragraph 1, Article 22 of the relevant regulations.

Enterprises meeting specific conditions may use substitute documentation.


For more information, contact a KPMG tax professional in Taiwan:

Vincent Lin | vincentlin@kpmg.com.tw

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